CLA-2-32:S:N:N7:236 880424

Mr. Jack Ryan
Sr. Customs Analyst
3M Center
P.O. Box 33250
St. Paul, MN 55133-3250

RE: Classification of QLII (Sealer/ Coater) from France.

Dear Mr. Ryan:

In your letter dated November 11, 1992, you requested a tariff classification ruling.

The prospective import, QLII is used in the automobile industry to reseal overlap joints in such places as the trunk, engine compartment or floor panels (caulking). It may also be used as a coating to restore the stonechip coating finish on the fenders, quarter panels, etc. Importer advises principle use is for caulking purpose.

The applicable subheading for the QLII will be 3214.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for mastics, caulking compounds. The duty rate will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport